ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS BANK PEMBIAYAAN RAKYAT SYARIAH (BPRS) DI INDONESIA PASCA KRISIS KEUANGAN GLOBAL TAHUN 2008

Fasiha Kamal

Abstract


BPR sharia as a financial institution must be able to carry out the functions and duties well, especially in terms of capability and effectiveness of the company's performance relating to financial and bank soundness as measured by financial ratios. Based on the above, this study used financial ratios to measure the performance of BPRS related to the profitability of the ROA.

Therefore, the formulation of the problem in this recent research are: what factors financial ratios (NPF, FDR, CAR, and ROA) the effect on profitability as measured by ROA BPRS ?. The results of the study are: Simultaneously four variables (FDR, NPF, CAR, and ROA) ROA effect on rural banks Sharia. While partially shows that the Capital Adequacy Ratio (CAR), an effect on ROA.

Financing to Deposit Ratio (FDR), Non Performing Financing (NPF), and Operating Costs Operating Income (ROA) partially no effect on ROA of Islamic rural banks. Predictive ability of the four variables on ROA of Islamic rural banks by 55% while the remaining 45% is influenced by other factors not included in our model.


Full Text:

PDF

References


Bank Indonesia, Statistik Perbankan Syariah Oktober 2010 s/d 2012, www.bi.go.id

Dendawijaya, Lukman. Manajemen Perbankan, Jakarta: Ghalia Indonesia, 2005

Harahap, Sofyan Syafri. Analisis Kritis atas Laporan Keuangan, Jakarta: PT. Raja Grafindo Persada, 2008

Husnan, Suad. Manajemen Keuangan Teori dan Penerapan, Keputusan Jangka Pendek, Yogyakarta: BPFE, 1994

Kasmir, Manajemen Perbankan, Jakarta: PT. Raja Grafindo Persada, 2004

Kepala Badan Informasi Publik, Memahami Krisis Keuangan Global: Bagaimana Harus Bersikap?, Jakarta: Departemen Komunikasi dan Informatika, 2008

Kuncoro, Mudrajad dan Suhardjono, Manajemen Perbankan Teori dan Aplikasi, Edisi Pertama, Yogyakarta: BPFE, 2002.

Masruri, Muhammad. Analisis Non Performing Loan dan Loan To Deposit Ratio Terhadap Kesehatan PD. Bank Perkreditan Rakyat BKK Kecamatan Sedan Kabupaten Rembang,

Fokus Ekonomi, Vol. 1, No. 2, Desember 2006, hal. 109-119

Muhammad, Manajemen Bank Syariah, Yogyakarta: UPP AMP YKPN, 2005

Prastowo D, Dwi dan Rifka Juliaty, Analisis Laporan Keuangan Konsep dan Aplikasi, Yogyakarta: AMP YKPN, 2002

Riyadi, Slamet. Manajemen Aset dan Liabilitas Perbankan, Jakarta: Lembaga Penerbit Fakultas Ekonomi Universitas Indonesia, 2004

Sebayang, Erna Susilawati. Analisis Pengaruh Kecukupan Modal, Efesiensi, Likuiditas, Non Performing Loan, Pembentukan Penyisihan Aktiva Produktif, Dan Kualitas Aktiva Produktif Terhadap Return On Asset, Studi Empiris Pada BPR Di Wilayah Kabupaten

Deli Serdang Tahun 2007-2010. Tesis Magister, Medan: Universitas Sumatera Utara, 2011.

Seibel, Hans Dieter. Islamic Microfinance In Indonesia: The Challenge of Institutional Diversity, Regulation, and Supervision, Journal of Social Issues In Southeast Asia, Vol. 23, No. 1, April 2008, pp. 86-103.

Simatupang, Syahbrini Ulan Dewi. Pengaruh Penilaian Kesehatan Bank Terhadap Pertumbuhan Laba pada BPR di Sumatera Utara, Skripsi Sarjana. Medan: Universitas Sumatera Utara, 2010.

Sugiyanto, FX, Manfaat-manfaat Indikator Keuangan Dalam Pembentukan Model Prediksi Kondisi Kesehatan Perbankan, Jurnal Bisnis Strategi, Vol. 10, Desember 2002, hal.10-26

Sumitro, Warkum. Asas-Asas Perbankan Islam dan Lembaga-Lembaga Terkait, Raja Grafindo Persada, Jakarta: 2004.

Usman, Bahtiar, Analisis Rasio Keuangan dalam Memprediksi Perubahan Laba Pada Bank-Bank di Indonesia, Media Riset Bisnis dan Manajemen, Vol. 3, No. 1, hal. 59-74

Widarjono, Agus. Ekonometrika: Teori dan Apikasi Untuk Ekonomi dan Bisnis, Yogyakarta: Ekonisia, 2007.




DOI: https://doi.org/10.24256/m.v4i1.644

Refbacks

  • There are currently no refbacks.